Can employee travel expenses be deducted before tax?

If employee travel expenses are paid by the enterprise, they should be included in the administrative expenses-welfare account for accounting. The travel expenses included in welfare expenses, the deduction standard before corporate income tax is, employee wages and salaries Deductions should be made within 14% of the total amount. If the employee pays the part himself, the company should not record it in the account and it will not be deducted before tax.